SB 244

                                                             Introduced Version
           SENATE BILL No. 244
                 _____
              DIGEST OF INTRODUCED BILL
Citations Affected: IC 4-33.
Synopsis: Relocation of casino to Marion County. Provides that the
licensed owner of the riverboat located in the city of Rising Sun
(licensed owner) may relocate gaming operations to a casino in Marion
County if certain conditions are met. Requires the licensed owner to
pay a fee of $50,000,000 if the licensed owner sells or transfers the
licensed owner's interest in the licensed owner's license within 10 years
of the approval of relocation. Provides for the distribution of wagering
tax revenue and supplemental wagering tax revenue from a casino in
Marion County. Requires the licensed owner of a casino in Marion
County to annually pay a community support fee to the city of Rising
Sun and Ohio County.
Effective: July 1, 2026.
                             Freeman
   January 8, 2026, read first time and referred to Committee on Public Policy.
2026  IN 244—LS 6720/DI 125
                                                                                       Introduced
            Second Regular Session of the 124th General Assembly (2026)
 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
 Constitution) is being amended, the text of the existing provision will appear in this style type,
 additions will appear in this style type, and deletions will appear in this style type.
   Additions: Whenever a new statutory provision is being enacted (or a new constitutional
 provision adopted), the text of the new provision will appear in this style type. Also, the
 word NEW will appear in that style type in the introductory clause of each SECTION that adds
 a new provision to the Indiana Code or the Indiana Constitution.
  Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
 between statutes enacted by the 2025 Regular Session of the General Assembly.
                   SENATE BILL No. 244
   A BILL FOR AN ACT to amend the Indiana Code concerning
 gaming.
     Be it enacted by the General Assembly of the State of Indiana:
1   SECTION 1. IC 4-33-2-17, AS AMENDED BY P.L.293-2019,
2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2026]: Sec. 17. "Riverboat" means any of the following on
4 which lawful gambling is authorized under this article:
5     (1) A self-propelled excursion boat that complies with
6     IC 4-33-6-6(a) and is located in a county that is contiguous to
7     Lake Michigan or the Ohio River.
8     (2) A casino located in a historic hotel district.
9     (3) A permanently moored craft operating from a county
10     described in subdivision (1).
11     (4) An inland casino operating under IC 4-33-6-24.
12     (5) A casino operated in Gary under IC 4-33-6-4.5.
13     (6) A casino operated in Vigo County under IC 4-33-6.7.
14     (7) A casino operated in Marion County under IC 4-33-6-26.
15   SECTION 2. IC 4-33-6-1, AS AMENDED BY P.L.293-2019,
16 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2026]: Sec. 1. (a) The commission may issue to a person a
 2026  IN 244—LS 6720/DI 125
                                    2
1 license to own a riverboat subject to the numerical and geographical
2 limitation of owner's licenses under this section and IC 4-33-4-17. Not
3 more than ten (10) owner's licenses may be in effect at any time.
4 Subject to subsection (d), those owner's licenses may be issued as
5 follows:
6(1) Not more than two (2) licenses for not more than two (2)
7riverboats that operate in or from the city of Gary.
8(2) One (1) license for a riverboat that operates from the city of
9Hammond.
10(3) One (1) license for a riverboat that operates from the city of
11East Chicago.
12(4) One (1) license for a city located in a county contiguous to
13Lake Michigan. However, this license may not be issued to a city
14described in subdivisions (1) through (3).
15(5) Not more than a total of five (5) licenses for riverboats that
16operate upon the Ohio River from the following counties:
17(A) Vanderburgh County.
18(B) Harrison County.
19(C) Switzerland County.
20(D) Ohio County.
21(E) Dearborn County.
22The commission may not issue a license to an applicant if the
23issuance of the license would result in more than one (1) riverboat
24operating from a county described in this subdivision.
25(6) Not more than one (1) license for a riverboat that operates as
26an inland casino in Vigo County under IC 4-33-6.7.
27(7) Not more than one (1) license for a riverboat that operates
28as a casino in Marion County under section 26 of this chapter.
29     (b) In addition to its power to issue owner's licenses under
30 subsection (a), the commission may also enter into a contract under
31 IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
32 of the commission in a historic hotel district.
33     (c) Except as provided in section 26 of this chapter, a person
34 holding an owner's license may not move the person's riverboat from
35 the county in which the riverboat was docked on January 1, 2007, to
36 any other county.
37     (d) The following apply to the allocation and issuance of owner's
38 licenses under subsection (a):
39(1) A licensed owner holding two licenses issued under
40subsection (a)(1) must relinquish one (1) of the licenses under
41section 4.5 of this chapter upon the commission's approval of the
42licensed owner's request to relocate gaming operations under
 2026  IN 244—LS 6720/DI 125
                                     3
1section 4.5 of this chapter.
2(2) An owner's license relinquished under subdivision (1) and
3section 4.5 of this chapter may not be reissued with respect to
4gaming operations in Gary.
5(3) The licensed owner who relinquishes a license under
6subdivision (1) and section 4.5 of this chapter may operate two
7(2) docked riverboats under a single license unless and until the
8licensed owner begins gaming operations at a relocated inland
9casino under section 4.5 of this chapter.
10(4) If an owner's license is relinquished under subdivision (1) and
11section 4.5 of this chapter, an owner's license may be issued to
12authorize gaming operations in Vigo County in accordance with
13subsection (a)(6) and the procedures set forth in IC 4-33-6.7.
14(5) If the commission approves a licensed owner's request to
15relocate gaming operations from Ohio County under section
1626 of this chapter, the following apply:
17(A) The licensed owner may be authorized to begin gaming
18operations in a casino in Marion County in accordance
19with subsection (a)(7) and the procedures set forth in
20section 26 of this chapter.
21(B) A new owner's license may not be issued to authorize
22gaming operations in Ohio County after gaming operations
23are relocated to Marion County.
24    SECTION 3. IC 4-33-6-6, AS AMENDED BY P.L.293-2019,
25 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
26 JULY 1, 2026]: Sec. 6. (a) Except as provided in subsection (c) or (d),
27 a riverboat that operates in a county that is contiguous to Lake
28 Michigan or the Ohio River must:
29(1) have either:
30(A) a valid certificate of inspection from the United States
31Coast Guard for the carrying of at least five hundred (500)
32passengers; or
33(B) a valid certificate of compliance with marine structural and
34life safety standards determined by the commission; and
35(2) be at least one hundred fifty (150) feet in length.
36    (b) This subsection applies only to a riverboat that operates on the
37 Ohio River. A riverboat must replicate, as nearly as possible, historic
38 Indiana steamboat passenger vessels of the nineteenth century.
39 However, steam propulsion or overnight lodging facilities are not
40 required under this subsection.
41    (c) A riverboat described in IC 4-33-2-17(3) must have a valid
42 certificate of compliance with the marine structural and life safety
 2026  IN 244—LS 6720/DI 125
                                    4
1 standards determined by the commission under IC 4-33-4-13.5 for a
2 permanently moored craft.
3     (d) A riverboat constructed under section 24 of this chapter or a
4 riverboat relocated under section 4.5 or 26 of this chapter must comply
5 with all applicable building codes and any safety requirements imposed
6 by the commission.
7     SECTION 4. IC 4-33-6-24, AS AMENDED BY P.L.293-2019,
8 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 JULY 1, 2026]: Sec. 24. (a) This section does not apply to:
10(1) gaming operations relocated under section 4.5 or 26 of this
11chapter; or
12(2) an inland casino operated in Vigo County under IC 4-33-6.7.
13     (b) For purposes of this section, property is considered to be
14 adjacent to a riverboat dock site even if it is separated from the dock
15 site by public rights-of-way or railroad rights-of-way.
16     (c) A licensed owner may relocate the licensed owner's gaming
17 operation from a docked riverboat to an inland casino if the following
18 conditions are met:
19(1) Except as provided in subsection (d), the casino is located on
20property that the licensed owner owned or leased and used in the
21conduct of the licensed owner's gaming operations on February 1,
222015.
23(2) The casino is located on property adjacent to the dock site of
24the licensed owner's riverboat.
25(3) The casino complies with all applicable building codes and
26any safety requirements imposed by the commission.
27(4) The commission approves the relocation of the licensed
28owner's gaming operation.
29     (d) This subsection applies to a licensed owner that owns or leases
30 property that is considered adjacent to a riverboat dock site under
31 subsection (b). The licensed owner may:
32(1) acquire part of the public rights-of-way or railroad
33rights-of-way to form a contiguous parcel with the property
34owned or leased by the licensed owner on February 1, 2015; and
35(2) subject to the other requirements of this section, situate an
36inland casino on the contiguous parcel formed under subdivision
37(1).
38     (e) The commission may impose any requirement upon a licensed
39 owner relocating gaming operations under this section.
40     (f) The number of gambling games offered by a licensed owner in
41 an inland facility operated under this section may not exceed the
42 greatest number of gambling games offered by the licensed owner in
 2026  IN 244—LS 6720/DI 125
                                  5
1 the licensed owner's docked riverboat since January 1, 2007.
2    SECTION 5. IC 4-33-6-26 IS ADDED TO THE INDIANA CODE
3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
4 1, 2026]: Sec. 26. (a) A person holding an owner's license for a
5 riverboat operated from Ohio County may move gaming
6 operations to a casino in Marion County only if the:
7(1) licensed owner submits to the commission:
8(A) a request for approval to relocate the licensed owner's
9gaming operations; and
10(B) the evidence of support from the city of Rising Sun and
11the city of Indianapolis prescribed by section 26.5 of this
12chapter;
13(2) licensed owner plans an investment of at least seven
14hundred fifty million dollars ($750,000,000) for the
15development of a casino and nongaming amenities onsite in
16Marion County in accordance with subsection (d);
17(3) licensed owner affirms that the licensed owner will work
18with the city of Rising Sun, Ohio County, and the Indiana
19economic development corporation to redevelop the vacated
20site of gaming operations in Ohio County in a manner that
21best serves the interests of the local community;
22(4) licensed owner complies with all applicable building codes
23and any safety requirements imposed by the commission;
24(5) licensed owner complies with any other requirement
25imposed by the commission; and
26(6) commission approves the request.
27    (b) The commission shall prescribe the form of the request for
28 approval to relocate the licensed owner's gaming operations under
29 this section.
30    (c) Before approving a request to relocate the licensed owner's
31 gaming operations under this section, the commission shall
32 consider the following:
33(1) The impact of the relocation on other casinos in
34southeastern Indiana, including the estimated increased
35gaming revenue for the casinos located in Dearborn County
36and Switzerland County and the increased state tax revenue
37received from those casinos.
38(2) The estimated economic benefits.
39(3) The estimated tax revenue.
40(4) The estimated number of new jobs.
41(5) An expected timeline for the relocation and development
42of a casino and nongaming amenities, including the initial
 2026  IN 244—LS 6720/DI 125
                                   6
1phase of development and the completion of development.
2(6) Any other issue deemed appropriate by the commission.
3     (d) The licensed owner's planned investment in the relocated
4 gaming operations must be made as follows:
5(1) At least sixty percent (60%) must be invested in the initial
6phase of development.
7(2) The remaining amount must be invested, and the
8relocation and development of the casino and nongaming
9amenities completed, not later than five (5) years after gaming
10operations begin at the casino approved under this section.
11     (e) If the licensed owner sells or otherwise transfers the licensed
12 owner's interest in the owner's license within ten (10) years from
13 the date the relocation of gaming operations is approved by the
14 commission under this section, the following apply:
15(1) The licensed owner shall pay a fee of fifty million dollars
16($50,000,000) before the sale or transfer of the license may be
17approved by the commission. Any payment required under
18this subsection shall be deposited in the state general fund.
19(2) If, at the time of the transfer of ownership, the seven
20hundred fifty million dollar ($750,000,000) investment
21required under subsection (a)(2) has not been met, the person
22acquiring the owner's license shall, not later than ten (10)
23years from the date the relocation of gaming operations is
24approved by the commission under this section, invest in the
25casino and nongaming amenities an amount that is at least
26equal to the difference between seven hundred fifty million
27dollars ($750,000,000) and the amount actually invested by
28the person transferring the owner's license.
29     SECTION 6. IC 4-33-6-26.5 IS ADDED TO THE INDIANA CODE
30 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
31 1, 2026]: Sec. 26.5. (a) If the licensed owner described in section 26
32 of this chapter submits a proposal to relocate to a facility located
33 in Marion County, the licensed owner must submit to the
34 commission a letter of support for the proposed relocation signed
35 by the mayor of the city of Rising Sun. The mayor's support under
36 this subsection is in addition to the support required under
37 subsection (b).
38     (b) If the licensed owner described in section 26 of this chapter
39 submits a proposal to relocate to a facility located within Marion
40 County, the licensed owner must submit to the commission a letter
41 of support for the proposed relocation signed by the mayor of the
42 city of Indianapolis. The mayor's support under this subsection is
 2026  IN 244—LS 6720/DI 125
                                    7
1 in addition to the support required under subsection (a).
2     SECTION 7. IC 4-33-6-27 IS ADDED TO THE INDIANA CODE
3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
4 1, 2026]: Sec. 27. (a) If the commission approves a licensed owner's
5 request to relocate gaming operations under section 26 of this
6 chapter, the licensed owner shall pay to the commission a
7 relocation fee in the amount of twenty-five million dollars
8 ($25,000,000). The fee imposed by this section is payable in two (2)
9 installments as follows:
10(1) Twelve million five hundred thousand dollars
11($12,500,000) due not later than one hundred eighty (180)
12days after the day that the commission approves the licensed
13owner's request.
14(2) Twelve million five hundred thousand dollars
15($12,500,000) due not later than one hundred eighty (180)
16days after the day that the licensed owner commences gaming
17operations at the new facility approved under section 26 of
18this chapter.
19     (b) The commission shall transfer fees received under this
20 section to the state comptroller for deposit in the state general
21 fund.
22     SECTION 8. IC 4-33-6-28 IS ADDED TO THE INDIANA CODE
23 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
24 1, 2026]: Sec. 28. (a) Before the October 1 that falls after the end of
25 the first state fiscal year in which gaming operations begin in a
26 casino in Marion County that is relocated under IC 4-33-6-26, and
27 before October 1 of each year thereafter, the licensed owner shall
28 pay a community support fee to the city of Rising Sun and Ohio
29 County according to the following:
30(1) The licensed owner shall pay to the fiscal officer of the city
31of Rising Sun an amount equal to the total amount of tax
32revenue received by the city of Rising Sun under IC 4-33-12
33and IC 4-33-13 during the last full state fiscal year in which
34gaming operations are conducted in a riverboat located in
35Ohio County.
36(2) The licensed owner shall pay to the fiscal officer of Ohio
37County an amount equal to the total amount of tax revenue
38received by Ohio County under IC 4-33-12 and IC 4-33-13
39during the last full state fiscal year in which gaming
40operations are conducted in a riverboat located in Ohio
41County.
42     (b) Before the first October 1 that falls after the end of the first
 2026  IN 244—LS 6720/DI 125
                                     8
1 state fiscal year in which gaming operations begin in a casino in
2 Marion County, the state comptroller shall compute the amounts
3 described in subsection (a)(1) and (a)(2) and notify the licensed
4 owner of the casino in Marion County.
5     (c) Money distributed to the city of Rising Sun or Ohio County
6 under subsection (a):
7(1) may not be used to reduce the unit's maximum levy under
8IC 6-1.1-18.5 but may be used at the discretion of the unit to
9reduce the property tax levy of the unit for a particular year;
10(2) may be used for any legal or corporate purpose of the unit,
11including the pledge of money to bonds, leases, or other
12obligations under IC 5-1-14-4; and
13(3) is considered miscellaneous revenue.
14     SECTION 9. IC 4-33-12-1.5, AS AMENDED BY P.L.293-2019,
15 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16 JULY 1, 2026]: Sec. 1.5. (a) A supplemental wagering tax on the
17 wagering occurring each day at a riverboat is imposed upon the
18 licensed owner operating the riverboat.
19     (b) Except as provided in subsection (d), subsections (d) and (e),
20 and subject to subsection (c), the amount of supplemental wagering tax
21 imposed for a particular day is determined by multiplying the
22 riverboat's adjusted gross receipts for that day by the quotient of:
23(1) the total riverboat admissions tax that the riverboat's licensed
24owner paid beginning July 1, 2016, and ending June 30, 2017;
25divided by
26(2) the riverboat's adjusted gross receipts beginning July 1, 2016,
27and ending June 30, 2017.
28     (c) The quotient used under subsection (b) to determine the
29 supplemental wagering tax liability of a licensed owner subject to
30 subsection (b) may not exceed the following when expressed as a
31 percentage:
32(1) Four percent (4%) before July 1, 2019.
33(2) Three and five-tenths percent (3.5%) after June 30, 2019.
34     (d) The supplemental wagering tax liability of a licensed owner
35 operating an inland casino in Vigo County is equal to two and
36 nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for
37 the day.
38     (e) The supplemental wagering tax liability of a licensed owner
39 operating a casino in Marion County is equal to three and
40 five-tenths percent (3.5%) of the riverboat's adjusted gross
41 receipts for the day.
42     SECTION 10. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
 2026  IN 244—LS 6720/DI 125
                                     9
1 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2 JULY 1, 2026]: Sec. 6. (a) The department shall place in the state
3 general fund the tax revenue collected under this chapter.
4     (b) Except as provided in subsection (c) and by sections 8, and 8.5,
5 and 10 of this chapter, the treasurer of state shall quarterly pay the
6 following amounts:
7(1) Except as provided in section 9(k) of this chapter, thirty-three
8and one-third percent (33 1/3%) of the admissions tax and
9supplemental wagering tax collected by the licensed owner during
10the quarter shall be paid to:
11(A) the city in which the riverboat is located, if the city:
12(i) is located in a county having a population of more than
13one hundred twelve thousand (112,000) and less than one
14hundred twenty thousand (120,000); or
15(ii) is contiguous to the Ohio River and is the largest city in
16the county; and
17(B) the county in which the riverboat is located, if the
18riverboat is not located in a city described in clause (A).
19(2) Except as provided in section 9(k) of this chapter, thirty-three
20and one-third percent (33 1/3%) of the admissions tax and
21supplemental wagering tax collected by the licensed owner during
22the quarter shall be paid to the county in which the riverboat is
23located. In the case of a county described in subdivision (1)(B),
24this thirty-three and one-third percent (33 1/3%) of the admissions
25tax and supplemental wagering tax is in addition to the
26thirty-three and one-third percent (33 1/3%) received under
27subdivision (1)(B).
28(3) Except as provided in section 9(k) of this chapter, three and
29thirty-three hundredths percent (3.33%) of the admissions tax and
30supplemental wagering tax collected by the licensed owner during
31the quarter shall be paid to the county convention and visitors
32bureau or promotion fund for the county in which the riverboat is
33located.
34(4) Except as provided in section 9(k) of this chapter, five percent
35(5%) of the admissions tax and supplemental wagering tax
36collected by the licensed owner during a quarter shall be paid to
37the state fair commission, for use in any activity that the
38commission is authorized to carry out under IC 15-13-3.
39(5) Except as provided in section 9(k) of this chapter, three and
40thirty-three hundredths percent (3.33%) of the admissions tax and
41supplemental wagering tax collected by the licensed owner during
42the quarter shall be paid to the division of mental health and
 2026  IN 244—LS 6720/DI 125
                                    10
1addiction. The division shall allocate at least twenty-five percent
2(25%) of the funds derived from the admissions tax to the
3prevention and treatment of compulsive gambling.
4(6) Twenty-one and six hundred sixty-seven thousandths percent
5(21.667%) of the admissions tax and supplemental wagering tax
6collected by the licensed owner during the quarter shall be paid
7to the state general fund.
8     (c) If the commission approves the licensed owner's request for
9 a riverboat operated from Ohio County to move gaming operations
10 to Marion County under IC 4-33-6-26, the following apply:
11(1) An entity that receives distributions under this section
12attributable to the riverboat in Ohio County is not entitled to
13receive a distribution under this section after the distribution
14of supplemental wagering tax collected by the licensed owner
15during the last calendar quarter in which gaming operations
16are conducted at the riverboat in Ohio County.
17(2) A city, county, or county convention and visitors bureau or
18promotion fund that receives distributions under this section
19attributable to the riverboat in Ohio County is not entitled to
20receive a supplemental distribution under IC 4-33-13-5(f).
21     SECTION 11. IC 4-33-12-9, AS AMENDED BY P.L.144-2024,
22 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
23 JULY 1, 2026]: Sec. 9. (a) This section applies only to tax revenue
24 distributed under section 6 or 8 of this chapter. Except as provided in
25 subsections (g) through (j), money paid to a unit of local government
26 under section 6 or 8 of this chapter:
27(1) must be paid to the fiscal officer of the unit and may be
28deposited in the unit's general fund or riverboat fund established
29under IC 36-1-8-9, or both;
30(2) may not be used to reduce the unit's maximum levy under
31IC 6-1.1-18.5 but may be used at the discretion of the unit to
32reduce the property tax levy of the unit for a particular year;
33(3) may be used for any legal or corporate purpose of the unit,
34including the pledge of money to bonds, leases, or other
35obligations under IC 5-1-14-4; and
36(4) is considered miscellaneous revenue.
37     (b) Money paid by the treasurer of state to a county convention and
38 visitors bureau or promotion fund under section 6 of this chapter must
39 be:
40(1) deposited in:
41(A) the county convention and visitor promotion fund; or
42(B) the county's general fund if the county does not have a
 2026  IN 244—LS 6720/DI 125
                                    11
1convention and visitor promotion fund; and
2(2) used only for the tourism promotion, advertising, and
3economic development activities of the county and community.
4     (c) Money received by the division of mental health and addiction
5 under section 6 or 8 of this chapter:
6(1) is annually appropriated to the division of mental health and
7addiction;
8(2) shall be distributed to the division of mental health and
9addiction at times during each state fiscal year determined by the
10budget agency; and
11(3) shall be used by the division of mental health and addiction
12for programs and facilities for the prevention and treatment of
13addictions to drugs, alcohol, and compulsive gambling, including
14the creation and maintenance of a toll free telephone line to
15provide the public with information about these addictions.
16 The division shall allocate at least twenty-five percent (25%) of the
17 money received to the prevention and treatment of compulsive
18 gambling.
19     (d) This subsection applies to the following entities receiving money
20 under section 6 or 8 of this chapter:
21(1) A city or county.
22(2) A county convention and visitors bureau or promotion fund
23for a county other than Lake County.
24(3) The state fair commission.
25(4) The division of mental health and addiction.
26 The treasurer of state shall determine the total amount of money paid
27 by the treasurer of state to an entity subject to this subsection during
28 the state fiscal year 2002. The amount determined under this subsection
29 is the base year revenue for each entity subject to this subsection. The
30 treasurer of state shall certify the base year revenue determined under
31 this subsection to each entity subject to this subsection. However,
32 after a riverboat operated in Ohio County moves gaming
33 operations to a casino in Marion County under IC 4-33-6-26, the
34 treasurer of state may not include amounts received by the state
35 fair commission or the division of mental health and addiction
36 during the state fiscal year 2002 from the riverboat operated in
37 Ohio County when making the base year revenue determinations
38 for the state fair commission or the division of mental health.
39     (e) This subsection applies to the following entities receiving money
40 under section 8 of this chapter:
41(1) A county convention and visitors bureau for Lake County.
42(2) The northern Indiana law enforcement training center.
 2026  IN 244—LS 6720/DI 125
                                     12
1 The treasurer of state shall determine the total amount of money paid
2 by the treasurer of state to the entity described in subdivision (1) during
3 state fiscal year 2002. The amount determined under this subsection
4 multiplied by nine-tenths (0.9) is the base year revenue for the entity
5 described in subdivision (1). The amount determined under this
6 subsection multiplied by one-tenth (0.1) is the base year revenue for the
7 entity described in subdivision (2). The treasurer of state shall certify
8 the base year revenue determined under this subsection to each entity
9 subject to this subsection.
10     (f) The total amount of money distributed to an entity under section
11 6 or 8 of this chapter during a state fiscal year may not exceed the
12 entity's base year revenue as determined under subsection (d) or (e).
13 For purposes of this section, the treasurer of state shall treat any
14 amounts distributed under section 8 of this chapter to the northwest
15 Indiana regional development authority as amounts constructively
16 received by East Chicago, Gary, Hammond, and Lake County, as
17 appropriate. If the treasurer of state determines that the total amount of
18 money:
19(1) distributed to an entity; and
20(2) constructively received by an entity;
21 under section 6 or 8 of this chapter during a state fiscal year is less than
22 the entity's base year revenue, the treasurer of state shall make a
23 supplemental distribution to the entity under IC 4-33-13-5.
24     (g) The Dearborn County council may vote to direct the county
25 auditor of Dearborn County to make distributions as described in
26 subsection (h).
27     (h) If a majority of the Dearborn County council vote to direct the
28 county auditor of Dearborn County to make distributions under this
29 subsection, the county auditor of Dearborn County shall distribute
30 twenty-five percent (25%) of money received under section 6 of this
31 chapter to cities and towns in Dearborn County that have not received
32 money under section 6 of this chapter, as of January 1, 2017, and where
33 a riverboat is not located:
34(1) proportionately using a ratio of the population that each city
35and town bears to the total population of all cities and towns in
36Dearborn County where a riverboat is not located; and
37(2) to the fiscal officer of the city or town.
38     (i) A city or town that receives money as described in subsection
39 (h):
40(1) may not use the money to reduce the city's or town's maximum
41levy under IC 6-1.1-18.5;
42(2) may use the money to reduce the property tax levy of the city
 2026  IN 244—LS 6720/DI 125
                                   13
1or town for a specific year; and
2(3) may use the money for any legal or corporate purpose of the
3city or town, including the pledge of money to bonds, leases, or
4other obligations under IC 5-1-14-4.
5     (j) Money distributed under subsection (h) is considered
6 miscellaneous revenue.
7     (k) The treasurer of state shall pay that part of the riverboat
8 admissions taxes that:
9(1) exceeds a particular entity's base year revenue; and
10(2) would otherwise be due to the entity under this section;
11 to the state general fund instead of to the entity.
12     SECTION 12. IC 4-33-12-10 IS ADDED TO THE INDIANA
13 CODE AS A NEW SECTION TO READ AS FOLLOWS
14 [EFFECTIVE JULY 1, 2026]: Sec. 10. (a) This section applies only
15 to tax revenue collected from a casino located in Marion County.
16     (b) The treasurer of state shall pay the following amounts from
17 taxes collected during the preceding calendar quarter from the
18 casino located in Marion County:
19(1) Fifty percent (50%) shall be distributed to Marion County.
20(2) Fifty percent (50%) shall be deposited in the state general
21fund.
22     (c) Money paid under subsection (b)(1) is considered
23 miscellaneous revenue and:
24(1) must be paid to the fiscal officer of the unit and may be
25deposited in the unit's general fund or a riverboat fund
26established by the county under IC 36-1-8-9, or both;
27(2) may not be used to reduce the unit's maximum levy under
28IC 6-1.1-18.5 but may be used at the discretion of the unit to
29reduce the property tax levy of the unit for a particular year;
30and
31(3) may be used for the construction, reconstruction, and
32preservation of the consolidated city's local streets (as defined
33in IC 8-14-2-1(9)). However, the money may not be used for:
34(A) reducing the capacity of existing roads and streets;
35(B) greenways;
36(C) bike lanes;
37(D) bike trails; or
38(E) sidewalks.
39     SECTION 13. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
40 SECTION 109, IS AMENDED TO READ AS FOLLOWS
41 [EFFECTIVE JULY 1, 2026]: Sec. 5. (a) This subsection does not
42 apply to tax revenue remitted by an operating agent operating a
 2026  IN 244—LS 6720/DI 125
                                    14
1 riverboat in a historic hotel district. Excluding funds that are
2 appropriated in the biennial budget act from the state gaming fund to
3 the commission for purposes of administering this article, each month
4 the state comptroller shall distribute the tax revenue deposited in the
5 state gaming fund under this chapter to the following:
6(1) An amount equal to the following shall be set aside for
7revenue sharing under subsection (d):
8(A) Before July 1, 2021, the first thirty-three million dollars
9($33,000,000) of tax revenues collected under this chapter
10shall be set aside for revenue sharing under subsection (d).
11(B) After June 30, 2021, if the total adjusted gross receipts
12received by licensees from gambling games authorized under
13this article during the preceding state fiscal year is equal to or
14greater than the total adjusted gross receipts received by
15licensees from gambling games authorized under this article
16during the state fiscal year ending June 30, 2020, the first
17thirty-three million dollars ($33,000,000) of tax revenues
18collected under this chapter shall be set aside for revenue
19sharing under subsection (d).
20(C) After June 30, 2021, if the total adjusted gross receipts
21received by licensees from gambling games authorized under
22this article during the preceding state fiscal year is less than
23the total adjusted gross receipts received by licensees from
24gambling games authorized under this article during the state
25year ending June 30, 2020, an amount equal to the first
26thirty-three million dollars ($33,000,000) of tax revenues
27collected under this chapter multiplied by the result of:
28(i) the total adjusted gross receipts received by licensees
29from gambling games authorized under this article during
30the preceding state fiscal year; divided by
31(ii) the total adjusted gross receipts received by licensees
32from gambling games authorized under this article during
33the state fiscal year ending June 30, 2020;
34shall be set aside for revenue sharing under subsection (d).
35(2) Subject to subsection (c), twenty-five percent (25%) of the
36remaining tax revenue remitted by each licensed owner shall be
37paid:
38(A) to the city in which the riverboat is located or that is
39designated as the home dock of the riverboat from which the
40tax revenue was collected, in the case of:
41(i) a city described in IC 4-33-12-6(b)(1)(A);
42(ii) a city located in Lake County or Marion County; or
 2026  IN 244—LS 6720/DI 125
                                    15
1(iii) Terre Haute; or
2(B) to the county that is designated as the home dock of the
3riverboat from which the tax revenue was collected, in the case
4of a riverboat that is not located in a city described in clause
5(A) or whose home dock is not in a city described in clause
6(A).
7(3) The remainder of the tax revenue remitted by each licensed
8owner shall be paid to the state general fund. In each state fiscal
9year, the state comptroller shall make the transfer required by this
10subdivision on or before the fifteenth day of the month based on
11revenue received during the preceding month for deposit in the
12state gaming fund. Specifically, the state comptroller may transfer
13the tax revenue received by the state in a month to the state
14general fund in the immediately following month according to this
15subdivision.
16    (b) This subsection applies only to tax revenue remitted by an
17 operating agent operating a riverboat in a historic hotel district after
18 June 30, 2019. Excluding funds that are appropriated in the biennial
19 budget act from the state gaming fund to the commission for purposes
20 of administering this article, each month the state comptroller shall
21 distribute the tax revenue remitted by the operating agent under this
22 chapter as follows:
23(1) For state fiscal years beginning after June 30, 2019, but
24ending before July 1, 2021, fifty-six and five-tenths percent
25(56.5%) shall be paid to the state general fund.
26(2) For state fiscal years beginning after June 30, 2021, fifty-six
27and five-tenths percent (56.5%) shall be paid as follows:
28(A) Sixty-six and four-tenths percent (66.4%) shall be paid to
29the state general fund.
30(B) Thirty-three and six-tenths percent (33.6%) shall be paid
31to the West Baden Springs historic hotel preservation and
32maintenance fund established by IC 36-7-11.5-11(b).
33However, if:
34(i) at any time the balance in that fund exceeds twenty-five
35million dollars ($25,000,000); or
36(ii) in any part of a state fiscal year in which the operating
37agent has received at least one hundred million dollars
38($100,000,000) of adjusted gross receipts;
39the amount described in this clause shall be paid to the state
40general fund for the remainder of the state fiscal year.
41(3) Forty-three and five-tenths percent (43.5%) shall be paid as
42follows:
 2026  IN 244—LS 6720/DI 125
                                  16
1(A) Twenty-two and four-tenths percent (22.4%) shall be paid
2as follows:
3(i) Fifty percent (50%) to the fiscal officer of the town of
4French Lick.
5(ii) Fifty percent (50%) to the fiscal officer of the town of
6West Baden Springs.
7(B) Fourteen and eight-tenths percent (14.8%) shall be paid to
8the county treasurer of Orange County for distribution among
9the school corporations in the county. The governing bodies
10for the school corporations in the county shall provide a
11formula for the distribution of the money received under this
12clause among the school corporations by joint resolution
13adopted by the governing body of each of the school
14corporations in the county. Money received by a school
15corporation under this clause must be used to improve the
16educational attainment of students enrolled in the school
17corporation receiving the money. Not later than the first
18regular meeting in the school year of a governing body of a
19school corporation receiving a distribution under this clause,
20the superintendent of the school corporation shall submit to
21the governing body a report describing the purposes for which
22the receipts under this clause were used and the improvements
23in educational attainment realized through the use of the
24money. The report is a public record.
25(C) Thirteen and one-tenth percent (13.1%) shall be paid to the
26county treasurer of Orange County.
27(D) Five and three-tenths percent (5.3%) shall be distributed
28quarterly to the county treasurer of Dubois County for
29appropriation by the county fiscal body after receiving a
30recommendation from the county executive. The county fiscal
31body for the receiving county shall provide for the distribution
32of the money received under this clause to one (1) or more
33taxing units (as defined in IC 6-1.1-1-21) in the county under
34a formula established by the county fiscal body after receiving
35a recommendation from the county executive.
36(E) Five and three-tenths percent (5.3%) shall be distributed
37quarterly to the county treasurer of Crawford County for
38appropriation by the county fiscal body after receiving a
39recommendation from the county executive. The county fiscal
40body for the receiving county shall provide for the distribution
41of the money received under this clause to one (1) or more
42taxing units (as defined in IC 6-1.1-1-21) in the county under
 2026  IN 244—LS 6720/DI 125
                                   17
1a formula established by the county fiscal body after receiving
2a recommendation from the county executive.
3(F) Six and thirty-five hundredths percent (6.35%) shall be
4paid to the fiscal officer of the town of Paoli.
5(G) Six and thirty-five hundredths percent (6.35%) shall be
6paid to the fiscal officer of the town of Orleans.
7(H) Twenty-six and four-tenths percent (26.4%) shall be paid
8to the Indiana economic development corporation established
9by IC 5-28-3-1 for transfer as follows:
10(i) Beginning after December 31, 2017, ten percent (10%)
11of the amount transferred under this clause in each calendar
12year shall be transferred to the South Central Indiana
13Regional Economic Development Corporation or a
14successor entity or partnership for economic development
15for the purpose of recruiting new business to Orange County
16as well as promoting the retention and expansion of existing
17businesses in Orange County.
18(ii) The remainder of the amount transferred under this
19clause in each calendar year shall be transferred to Radius
20Indiana or a successor regional entity or partnership for the
21development and implementation of a regional economic
22development strategy to assist the residents of Orange
23County and the counties contiguous to Orange County in
24improving their quality of life and to help promote
25successful and sustainable communities.
26To the extent possible, the Indiana economic development
27corporation shall provide for the transfer under item (i) to be
28made in four (4) equal installments. However, an amount
29sufficient to meet current obligations to retire or refinance
30indebtedness or leases for which tax revenues under this
31section were pledged before January 1, 2015, by the Orange
32County development commission shall be paid to the Orange
33County development commission before making distributions
34to the South Central Indiana Regional Economic Development
35Corporation and Radius Indiana or their successor entities or
36partnerships. The amount paid to the Orange County
37development commission shall proportionally reduce the
38amount payable to the South Central Indiana Regional
39Economic Development Corporation and Radius Indiana or
40their successor entities or partnerships.
41    (c) This subsection does not apply to tax revenue remitted by an
42 inland casino operating in Vigo County or a casino operating in
 2026  IN 244—LS 6720/DI 125
                                     18
1 Marion County. For each city and county receiving money under
2 subsection (a)(2), the state comptroller shall determine the total amount
3 of money paid by the state comptroller to the city or county during the
4 state fiscal year 2002. The amount determined is the base year revenue
5 for the city or county. The state comptroller shall certify the base year
6 revenue determined under this subsection to the city or county. The
7 total amount of money distributed to a city or county under this section
8 during a state fiscal year may not exceed the entity's base year revenue.
9 For each state fiscal year, the state comptroller shall pay that part of the
10 riverboat wagering taxes that:
11(1) exceeds a particular city's or county's base year revenue; and
12(2) would otherwise be due to the city or county under this
13section;
14 to the state general fund instead of to the city or county.
15     (d) Except as provided in subsections (k) and (l), before August 15
16 of each year, the state comptroller shall distribute the wagering taxes
17 set aside for revenue sharing under subsection (a)(1) to the county
18 treasurer of each county that does not have a riverboat according to the
19 ratio that the county's population bears to the total population of the
20 counties that do not have a riverboat. Except as provided in subsection
21 (g), the county auditor shall distribute the money received by the
22 county under this subsection as follows:
23(1) To each city located in the county according to the ratio the
24city's population bears to the total population of the county.
25(2) To each town located in the county according to the ratio the
26town's population bears to the total population of the county.
27(3) After the distributions required in subdivisions (1) and (2) are
28made, the remainder shall be retained by the county.
29     (e) Money received by a city, town, or county under subsection (d)
30 or (g) may be used for any of the following purposes:
31(1) To reduce the property tax levy of the city, town, or county for
32a particular year (a property tax reduction under this subdivision
33does not reduce the maximum levy of the city, town, or county
34under IC 6-1.1-18.5).
35(2) For deposit in a special fund or allocation fund created under
36IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
37IC 36-7-30 to provide funding for debt repayment.
38(3) To fund sewer and water projects, including storm water
39management projects.
40(4) For police and fire pensions.
41(5) To carry out any governmental purpose for which the money
42is appropriated by the fiscal body of the city, town, or county.
 2026  IN 244—LS 6720/DI 125
                                     19
1Money used under this subdivision does not reduce the property
2tax levy of the city, town, or county for a particular year or reduce
3the maximum levy of the city, town, or county under
4IC 6-1.1-18.5.
5     (f) This subsection does not apply to an inland casino operating in
6 Vigo County or a casino operating in Marion County. Subject to
7 IC 4-33-12-6(c), before July 15 of each year, the state comptroller shall
8 determine the total amount of money distributed to an entity under
9 IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If
10 the state comptroller determines that the total amount of money
11 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
12 preceding state fiscal year was less than the entity's base year revenue
13 (as determined under IC 4-33-12-9), the state comptroller shall make
14 a supplemental distribution to the entity from taxes collected under this
15 chapter and deposited into the state general fund. Except as provided
16 in subsection (h), the amount of an entity's supplemental distribution
17 is equal to:
18(1) the entity's base year revenue (as determined under
19IC 4-33-12-9); minus
20(2) the sum of:
21(A) the total amount of money distributed to the entity and
22constructively received by the entity during the preceding state
23fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
24(B) the amount of any admissions taxes deducted under
25IC 6-3.1-20-7.
26     (g) This subsection applies only to Marion County. The county
27 auditor shall distribute the money received by the county under
28 subsection (d) as follows:
29(1) To each city, other than the consolidated city, located in the
30county according to the ratio that the city's population bears to the
31total population of the county.
32(2) To each town located in the county according to the ratio that
33the town's population bears to the total population of the county.
34(3) After the distributions required in subdivisions (1) and (2) are
35made, the remainder shall be paid in equal amounts to the
36consolidated city and the county.
37     (h) This subsection does not apply to an inland casino operating in
38 Vigo County or a casino operating in Marion County. This
39 subsection applies to a supplemental distribution made after June 30,
40 2017. The maximum amount of money that may be distributed under
41 subsection (f) in a state fiscal year is equal to the following:
42(1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
 2026  IN 244—LS 6720/DI 125
                                     20
1(2) After June 30, 2021, if the total adjusted gross receipts
2received by licensees from gambling games authorized under this
3article during the preceding state fiscal year is equal to or greater
4than the total adjusted gross receipts received by licensees from
5gambling games authorized under this article during the state
6fiscal year ending June 30, 2020, the maximum amount is
7forty-eight million dollars ($48,000,000).
8(3) After June 30, 2021, if the total adjusted gross receipts
9received by licensees from gambling games authorized under this
10article during the preceding state fiscal year is less than the total
11adjusted gross receipts received by licensees from gambling
12games authorized under this article during the state fiscal year
13ending June 30, 2020, the maximum amount is equal to the result
14of:
15(A) forty-eight million dollars ($48,000,000); multiplied by
16(B) the result of:
17(i) the total adjusted gross receipts received by licensees
18from gambling games authorized under this article during
19the preceding state fiscal year; divided by
20(ii) the total adjusted gross receipts received by licensees
21from gambling games authorized under this article during
22the state fiscal year ending June 30, 2020.
23 If the total amount determined under subsection (f) exceeds the
24 maximum amount determined under this subsection, the amount
25 distributed to an entity under subsection (f) must be reduced according
26 to the ratio that the amount distributed to the entity under IC 4-33-12-6
27 or IC 4-33-12-8 bears to the total amount distributed under
28 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
29 distribution.
30     (i) This subsection applies to a supplemental distribution, if any,
31 payable to Lake County, Hammond, Gary, or East Chicago under
32 subsections (f) and (h). Beginning in July 2016, the state comptroller
33 shall, after making any deductions from the supplemental distribution
34 required by IC 6-3.1-20-7, deduct from the remainder of the
35 supplemental distribution otherwise payable to the unit under this
36 section the lesser of:
37(1) the remaining amount of the supplemental distribution; or
38(2) the difference, if any, between:
39(A) three million five hundred thousand dollars ($3,500,000);
40minus
41(B) the amount of admissions taxes constructively received by
42the unit in the previous state fiscal year.
 2026  IN 244—LS 6720/DI 125
                                    21
1 The state comptroller shall distribute the amounts deducted under this
2 subsection to the northwest Indiana redevelopment authority
3 established under IC 36-7.5-2-1 for deposit in the development
4 authority revenue fund established under IC 36-7.5-4-1.
5    (j) Money distributed to a political subdivision under subsection (b):
6(1) must be paid to the fiscal officer of the political subdivision
7and may be deposited in the political subdivision's general fund
8(in the case of a school corporation, the school corporation may
9deposit the money into either the education fund (IC 20-40-2) or
10the operations fund (IC 20-40-18)) or riverboat fund established
11under IC 36-1-8-9, or both;
12(2) may not be used to reduce the maximum levy under
13IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
14of a school corporation, but, except as provided in subsection
15(b)(3)(B), may be used at the discretion of the political
16subdivision to reduce the property tax levy of the county, city, or
17town for a particular year;
18(3) except as provided in subsection (b)(3)(B), may be used for
19any legal or corporate purpose of the political subdivision,
20including the pledge of money to bonds, leases, or other
21obligations under IC 5-1-14-4; and
22(4) is considered miscellaneous revenue.
23 Money distributed under subsection (b)(3)(B) must be used for the
24 purposes specified in subsection (b)(3)(B).
25    (k) After June 30, 2020, the amount of wagering taxes that would
26 otherwise be distributed to South Bend under subsection (d) shall be
27 deposited as being received from all riverboats whose supplemental
28 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
29 five-tenths percent (3.5%). The amount deposited under this
30 subsection, in each riverboat's account, is proportionate to the
31 supplemental wagering tax received from that riverboat under
32 IC 4-33-12-1.5 in the month of July. The amount deposited under this
33 subsection must be distributed in the same manner as the supplemental
34 wagering tax collected under IC 4-33-12-1.5. This subsection expires
35 June 30, 2021.
36    (l) After June 30, 2021, the amount of wagering taxes that would
37 otherwise be distributed to South Bend under subsection (d) shall be
38 withheld and deposited in the state general fund.
 2026  IN 244—LS 6720/DI 125